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Anisa Resa Savitri

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Operationally, subjective well-being can be understood as an individual's assessment of their life experiences, involving affective components in the form of positive and negative emotions, as well as cognitive components. Individuals with subjective well-being experience more positive emotions and fewer negative emotions, and feel satisfied with their lives. One factor that influences subjective well-being is academic resilience. The purpose of this study was to determine the contribution of academic resilience to subjective well-being in final year psychology students at Padang State University. The research subjects were 174 final year psychology students at Padang State University who were taking thesis courses. The research design used was quantitative. Data collection used a non-probability sampling technique. Data were analyzed using simple regression analysis techniques. The analysis results obtained a sig. value of 0.000 (sig <0.05) with an r-square value of 0.550. From the results obtained, it was concluded that there was a contribution of academic resilience to subjective well-being in final year psychology students at Padang State University. The findings of this study strengthen the view that academic resilience is an important aspect in facing complex academic challenges, especially for final year students. Students with high levels of academic resilience tend to be better able to manage stress, maintain motivation, and remain focused on their academic goals despite facing various obstacles such as research difficulties, time pressure, and social demands. This ability directly contributes to increased life satisfaction and the dominance of positive emotions, which ultimately improves students' subjective well-being. Furthermore, the results of this study provide practical implications for universities to consider and develop programs that can improve students' academic resilience. For example, this could include providing counseling services, stress management skills training, and strengthening social support from supervisors and peers.

Ayoob Radhi Al-Zaalan; Hussam Saadi Aziz

Jurnal Riset Ilmu Farmasi dan Kesehatan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Warfarin (commonly known by its trade name, Coumadin) is an oral anticoagulant that has been widely used for the prevention and treatment of thromboembolic disorders. Despite its clinical benefits, warfarin therapy is complicated by a very narrow therapeutic index and wide inter-individual variability in dose requirements. This variability represents a major challenge for clinicians, as inappropriate dosing may lead to serious adverse outcomes such as bleeding or thrombotic events. A growing body of evidence suggests that genetic polymorphisms are among the most important factors contributing to this variability, particularly those involving the Vitamin K Epoxide Reductase Complex Subunit 1 (VKORC1) gene. VKORC1 encodes a key enzyme that functions as a bottleneck in the vitamin K cycle, playing an essential role in the regeneration of reduced vitamin K (VKH). This active form of vitamin K is required for the γ-carboxylation of vitamin K–dependent clotting factors, including prothrombin and other coagulation proteins. Polymorphisms within VKORC1 can significantly alter the enzyme’s expression and activity, thereby modifying an individual’s sensitivity to warfarin. One of the most clinically relevant variants is the -1639G>A (rs9923231) polymorphism, which reduces VKORC1 transcription and subsequently decreases enzyme activity. Patients carrying the A allele often exhibit increased sensitivity to warfarin and therefore require lower maintenance doses compared to those with the G allele. Understanding these genetic influences not only improves our knowledge of warfarin pharmacogenomics but also highlights the importance of personalized medicine in anticoagulant therapy. Incorporating VKORC1 genotyping into clinical practice could optimize dose prediction, minimize adverse events, and enhance the safety and effectiveness of warfarin therapy. This narrative review aims to provide an in-depth discussion of the complex role of VKORC1 in vitamin K metabolism and its impact on warfarin sensitivity, thereby underscoring the critical relevance of genetic factors in guiding individualized anticoagulation therapy.

Rantau Naufal Abroor; Dinta Artriana Wiguna; Muhammad Afwan Saputro; Florentina Anggita Tiara Larasati; Anastasia Putri Agung Febriana +6 more

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The abundant rice husk waste in Legundi Village, Ngawi Regency, has not been used optimally and has the potential to cause environmental pollution. On the other hand, rural communities, especially the PKK Women's group, need business diversification to increase family income. Responding to these challenges, this community service program is carried out with the main objectives: (1) utilizing rice husk waste into husk charcoal products with economic value as a planting medium; (2) increasing income and empowering community groups; and (3) strengthening the capacity of digitizing MSMEs through online marketing assistance. The activity was carried out with a participatory method that prioritized the active involvement of the community. There are two main approaches to program implementation. First, training on the practice of making husk charcoal uses imperfect combustion techniques that are simple and environmentally friendly. Second, assistance in the digitalization of MSMEs which includes training in creating and managing e-commerce accounts (Shopee and Tokopedia), the production of visual and narrative-based promotional content, and digital marketing strategies that are adaptive to consumer trends. The results of the activity show that the community is able to process husk waste into packaged husk charcoal products with the brand "Saji Tani" which has selling value and market potential. In addition, the PKK Women's group showed capacity building in business management and the use of digital platforms to expand marketing access. This program not only succeeds in reducing the environmental impact of agricultural waste, but also encourages the economic independence of village communities through innovations based on local potential. Thus, this activity is a model of integrated community empowerment that combines environmental, economic, and digital technology aspects in a sustainable manner.

Soraya Firmansjah; Artaji Artaji; Rai Mantili

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Mataram High Court Decision Number 183/PDT/2023/PT MTR, which upheld the Selong District Court Decision Number 59/PDT/2023/PN SEL, stated that the Appellants' (formerly the Plaintiffs) lawsuit was inadmissible because there were parties who had not been involved in the case (lack of parties). The legal fact regarding this lack of parties had actually emerged since the on-site examination stage conducted by the Panel of Judges at the first instance. In fact, this had also been expressly conveyed by the Appellees (formerly the Defendants) through an exception. However, the Panel of Judges rejected the exception and ultimately contradictorily declared the lawsuit inadmissible. This study emphasizes the urgency of considering the results of the on-site examination in relation to the lack of parties and its implications for the ownership status of the disputed object after the decision. The research method used is a normative juridical approach, with analysis referring to statutory provisions, legal doctrine, and civil law principles. Specifically, this study highlights the law of evidence and the position of on-site examination in the judicial process. The research results show that on-site inspections actually play a crucial role in assessing evidence and witness statements related to the existence of parties who should be called into the lawsuit. However, this urgency is lost because the panel of judges' considerations are inconsistent with the provisions regarding the strength of evidence as stipulated in Article 284 of the RBg. Furthermore, the exception regarding the lack of parties whose substance is similar to the results of the on-site inspection is actually set aside. A further implication of this decision is that the ownership status of the disputed object does not change. After the decision is rendered, the object remains in the possession of the Respondents, without legal clarity regarding who the party legally has authority over it.

Nicholas Kevin Yolianto; Enni Soerjati Priowirjanto; Nella Sumika Putri

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the rampant spread of online gambling advertisements in Indonesia, which contravenes the Criminal Code (KUHP) and Law No. 11 of 2008 on Electronic Information and Transactions (UU ITE) and its amendments, which prohibit gambling. Law enforcement faces significant challenges, one of which stems from the self-regulatory policies of Electronic System Operators (ESOs) for User-Generated Content (UGC), which do not fully prohibit online gambling advertisements. The objective of this study is to analyze the spread of such advertisements and the legal framework governing ESOs for UGC based on cyberlaw provisions. The methods used include a normative legal approach to examine principles, theories, and legal history, as well as a sociological legal approach utilizing secondary data through the integration of legal and social sciences. This research is descriptive-analytical, using data from literature reviews and semi-structured interviews. The results of the study indicate that the spread of online gambling advertisements is driven by the advertising features of PSE UGC and the weak effectiveness of existing self-regulatory policies. Additionally, the government is deemed to have been lenient in imposing administrative, criminal, or civil sanctions on PSE UGC, exacerbated by the ambiguous provisions of the Criminal Code (KUHP) and the ITE Law regarding gambling regulations. The research recommendations are for the government to pressure PSE UGC to strengthen internal policies regarding the prohibition of online gambling content, enforce administrative sanctions strictly, and revise ambiguous phrases in the Criminal Code and ITE Law to clarify regulations and strengthen law enforcement efforts against the spread of online gambling advertisements in Indonesia.  

Desy Fadilah Adina Putri; Abdul Hamid; Nadia R. Kaleka; Evi Rosmiana

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The presence of scattered waste in the environment has a significant impact on both environmental sustainability and human health. In Indonesia, the accumulation of waste has reached alarming levels, amounting to approximately 175,000 tons per day, or the equivalent of 64 million tons annually. Household activities are one of the main contributors, producing a wide variety of waste, including organic and non-organic materials. Poto Village is among the areas receiving particular attention regarding this issue due to the challenges it faces in waste management. Improper management of waste not only leads to air, water, and soil pollution but also increases the risk of various health problems within the community. One of the programs designed to address this problem is the 3R program, which emphasizes three main principles: reduce, recycle, and reuse. The purpose of this community service initiative is to improve public knowledge and awareness of effective waste management through the application of 3R practices. The activities were carried out in three main stages, namely preparation, education, and discussion through a question-and-answer session. The process began with a socialization activity that introduced the objectives, purposes, and sustainability aspects of waste management efforts in the village. The educational session was attended by 30 participants, consisting of housewives, farmers, and entrepreneurs, who represented key groups within the community. Furthermore, interviews with local cadres revealed that waste is collected weekly by garbage trucks, indicating the village’s commitment to environmental management. Participants responded enthusiastically throughout the educational sessions, showing a strong interest and positive reception toward the information provided. As a follow-up step, future activities could include hands-on training in waste management using available media and tools, which would allow participants to apply the concepts learned in a practical and sustainable manner.

Ni Made Ayu Widiastuti; Ni Ketut Sri Rahayuni; Samuel Shaw; Yasmine Aryani Dewi

International Journal of Multilingual Education and Applied Linguistics 2025 Asosiasi Periset Bahasa Sastra Indonesia

Understanding verb-noun collocations is essential for exploring how abstract personal qualities are represented in language. This study aims to find out the types of verbs that occur before the five self-related compound nouns (self-esteem, self-confidence, self-assurance, self-worth, and self-respect), and investigate their collocational patterns. The data in this study were obtained from the Corpus of Contemporary American English (COCA). The data were collected by applying the documentation method. The technique involved searching for five compound nouns within the corpus and recording instances of their use. These occurrences, along with their collocates, were then copied and organized in an Excel spreadsheet. In the spreadsheet, columns were adjusted to separate and classify key elements such as the compound noun, the collocating verb, frequency data, and context sentences. The collected data were analyzed qualitatively to provide insights into lexical patterns, the types and tokens of frequency. The results show that the verbs that collocate with five self-related compounds in COCA vary in number and frequency, with self-confidence showing the highest types (20) and self-assurance the lowest (9). The verb build appears most frequently with self-confidence and self-esteem (4 tokens each), suggesting both are viewed as qualities that can be constructed or improved. Self-respect predominantly collocates with have (4 tokens), implying it is seen as possessive, while self-worth reflects both positive and negative framing through increase and reduce (2 tokens each). In contrast, self-assurance is frequently associated with lack (4 tokens) and show (2 tokens), indicating its absence or visibility. These patterns reveal that verb collocates offer important insights into how language frames self-constructions.

Tuti Alawiyah; Tosuerdi Tosuerdi; Imam Musyaffa

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This research focuses on the role of Islamic Religious Education (PAI) teachers in actualizing the values of Ahlussunnah Wal Jamaah (Aswaja) Annahdliyah as one of the Islamic guidelines that develop and are firmly rooted in Indonesia. Aswaja values have distinctive characteristics that emphasize moderation, tolerance, and maintaining religious traditions that have been acculturated with local culture without abandoning the principles of Islamic law. In the context of education, Aswaja is an important foundation in shaping the character of students who are religious, nationalist, and able to appreciate diversity in a multicultural society. The purpose of this study is to find out: (1) how to implement the role of PAI teachers in integrating Aswaja values in the learning process at MA NU Assalafie Babakan Ciwaringin Cirebon, (2) problems that arise in the actualization process, such as limited student understanding, differences in family backgrounds, to the challenges of globalization currents that can affect religious understanding, and (3) efforts made by teachers to overcome them, for example, through a personal approach, strengthening Aswaja-based teaching materials, and collaboration with schools and parents. This study uses a qualitative method with a field study approach. Data was obtained through observation, in-depth interviews with madrasah heads, deputy heads of student affairs, and five PAI teachers, and documentation of learning activities. Data analysis was carried out through the stages of reduction, presentation, and conclusion drawn, then tested for validity with the source triangulation technique. The results of the study show that the role of PAI teachers is very crucial in maintaining the value of Aswaja so that it remains relevant and internalized in students.

Muhammad Fajrul Falaah; Muhammad Jalari

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service has the main purpose of building community character through sports activities in commemoration of the Anniversary of the Republic of Indonesia (HUT RI) in Gatak Gede Hamlet. The commemoration of the Indonesian Independence Day is not just an annual ceremony, but a momentum to foster a sense of love for the homeland and strengthen social ties between citizens. The background of this activity is based on the importance of instilling character values such as sportsmanship, togetherness, discipline, and the spirit of nationalism. These values are believed to be developed effectively through enjoyable physical activities, involving all levels of society, and having a positive impact on social life. The method of implementing the activity was carried out in a healthy way which was followed by participants from various circles, ranging from children, adolescents, to adults who live in Gatak Gede Hamlet, Kateguhan, Sawit, Boyolali. Healthy walking was chosen because it is a simple sports activity that is easy to do, can reach a wide range of ages, and has great benefits both physically and socially. In addition, healthy walks are a means of joint recreation that can give rise to positive interactions between residents, thereby fostering a sense of togetherness. The goals to be achieved through this activity are to strengthen social relations, strengthen the spirit of mutual cooperation, and instill the value of togetherness in the community. Healthy walks carried out in the framework of the Indonesian Independence Day have proven to be an effective means to build positive character, foster a sense of unity, and improve physical health.

Nawil Hadad; Siti Qomariyah; Wahid Nurwaluyadin Sofyan; Suhendi Mubarok; Toha Suryana

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research is based on the importance of relevant and contextual teaching materials that foster understanding and practice of religious values, particularly in the teaching of voluntary fasting at the elementary school level. In the context of Islamic religious education, voluntary fasting material not only aims to provide knowledge but also to shape students' religious character from an early age. The purpose of this study is to critically examine the suitability of the learning objectives, materials, and teaching methods in the teaching materials with the expected competency achievements in the curriculum. The research method used is descriptive qualitative with a document study approach, through content analysis of Islamic Religious Education and Character Education teaching materials for grade VI. Data were collected through documentation techniques and interviews with Islamic Religious Education teachers, then analyzed through the stages of data reduction, data presentation, and drawing conclusions. The results show that the teaching materials generally contain voluntary fasting material in accordance with the applicable curriculum. However, there are still shortcomings in aspects of material depth, relevance to students' daily lives, and the diversity of learning methods used. The materials tend to be textual and do not fully encourage students' emotional involvement or spiritual practices. Furthermore, the emphasis on character building and internalization of religious values ​​in students' lives is not optimal. The conclusions of this study indicate the need to develop more applicable, interactive, and contextual teaching materials to improve students' understanding, religious attitudes, and active involvement in consciously and consistently observing the sunnah fast. As a follow-up to these findings, collaboration between teachers, textbook authors, and curriculum developers is crucial to ensure that teaching materials are not only cognitively appropriate.

Azah Mareli Palestina; Pusporini Palupi Jamaludin

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to investigate the extent to which communication and occupational health and safety (OHS) influence employee performance at PT Sinergi Aitikom, South Jakarta, both partially and simultaneously. The research problem is based on the importance of effective communication and the implementation of OHS in creating a safe, productive work environment, and supporting the achievement of optimal performance. The research approach uses a quantitative method with an associative design, which allows for analysis of relationships between variables. The independent variables include communication (X1) and occupational health and safety (OHS) (X2), while the dependent variable is employee performance (Y). The study population is all 81 employees of PT Sinergi Aitikom, and because the number is relatively small, a saturated sampling technique is used so that the entire population becomes the research sample. Data analysis was conducted through validity and reliability tests, classical assumption tests, regression analysis, correlation coefficients, coefficients of determination (R²), and hypothesis testing using t-tests and F-tests. The results showed that the OHS variable significantly influences employee performance, as indicated by a calculated t-value of 10.698, which is greater than the t-table (1.990), with a significance value of 0.000 (<0.05). Furthermore, the F-test results reinforced this finding, with a calculated F-value of 304.857, which is greater than the F-table (3.11), and a significance value of 0.000 (<0.05). This proves that communication and OHS simultaneously have a strong influence on employee performance. The coefficient of determination (R²) of 0.887 indicates that 88.7% of the variation in employee performance can be explained by communication and OHS, while the remaining 11.3% is influenced by other factors outside this study. Thus, effective communication and sound OHS implementation have proven to be key factors in improving employee performance in the company.

Ilyas Budi Saputra

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The relocation of the National Capital (IKN) through Law Number 3 of 2022 raises the potential for serious issues related to the land rights of local communities, particularly indigenous communities who have long inhabited and utilized the area. In the context of IKN development, community rights often clash with the interests of the state and investors, thus creating the risk of violations of basic rights, including land rights, which are an important part of their social, cultural, and economic identity. Notaries, as public officials, have a strategic role in ensuring that every process of transferring land rights is carried out legally, fairly, and in accordance with legal provisions. This study aims to analyze the extent to which the IKN Law protects the rights of local communities and how the role of notaries in notarial practice can ensure justice for the parties involved. The research method used is normative juridical with a qualitative approach through a review of regulations, legal doctrine, and an analysis of notarial practices relevant to IKN development. The results show that although the IKN Law contains general norms regarding respect for the rights of local communities, the legal protection provided is still weak and has not been accompanied by adequate technical regulations. The role of notaries in this context has also been suboptimal due to limited scope of authority and the lack of specific guidelines for overseeing the transfer of land rights in the new capital development area. This research emphasizes the need to strengthen derivative regulations and optimize the role of notaries to serve as a crucial instrument in ensuring legal certainty, justice, and the protection of the rights of indigenous communities during the new capital development.

Reynalza Anggri Septi; Paisal Paisal; Hendra Sastrawinata

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to determine the extent to which the relationship between quality and promotion influences customer decisions in selecting Micro People's Business Credit (KUR) products at PT Bank Sumsel Babel KC Palembang. This study applies a quantitative approach, where the entire population consists of 765 customers, with 88 people being sampled through a purposive sampling technique. The data sources used in this study include primary and secondary data, obtained through direct interviews with related parties and the distribution of questionnaires to respondents who have met the research criteria. To analyze the data, a series of instrument feasibility tests, classical assumption tests, and data processing using multiple linear regression analysis were conducted. This analysis includes a t-test (partial), F-test (simultaneous), and the coefficient of determination (R²) to measure the strength of the influence of the independent variables on the dependent variable. Based on the results of the analysis, it was found that both service quality and promotion have a positive and significant influence on consumer decisions, both partially and simultaneously. This indicates that the better the service quality and the more effective the promotion, the higher the tendency of consumers to decide to choose KUR Micro products. The coefficient of determination (R²) of 0.894 indicates that 89.4% of customer decisions can be explained by service quality and promotions, while the remaining 10.6% is influenced by other factors not examined in this study, such as economic conditions, personal experience, recommendations from third parties, and psychological factors. These results provide an important influence for bank management in developing more targeted service and promotion strategies. The results of this study can also serve as a basis for strategic policy-making in developing banking products based on customer needs.

Riang Santi Darni Zai; Yugi Setyarko

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the role of brand awareness, brand image, and brand trust in building brand loyalty among users of Samsung smartphones. The data source used in this study is primary data collected through questionnaires. The research population consists of consumers who use Samsung smartphones in West Nias Regency. A survey method was employed, with a sample size of 100 respondents who are Samsung users. The sampling technique applied was non-probability sampling, specifically using purposive sampling, and the sample size was determined using the Lameshow formula, with 100 respondents selected. The data analysis was conducted using SPSS version 22 software. The results of this study indicate that brand awareness, brand image, and brand trust all have a positive and significant impact on brand loyalty. Among these factors, brand trust emerged as the most influential element in fostering brand loyalty. This highlights the importance of trust in maintaining long-term customer relationships and ensuring that consumers remain committed to the Samsung brand. Brand trust can be built through consistent product quality, transparent communication, and delivering on promises made to customers. Additionally, brand awareness and brand image are also critical in influencing consumer perception and encouraging repurchase behavior. High brand awareness ensures that consumers recognize the brand, while a strong brand image fosters positive associations with the brand. Companies should focus on enhancing these three aspects in order to build stronger customer loyalty. The results of this study can serve as valuable insights for businesses, particularly in the smartphone industry, to improve their customer retention strategies by strengthening brand loyalty through effective brand management practices.  

Darvianti Darvianti; M. Yusuf; Paisal Paisal

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to identify and analyze the business development strategy of Coffee Shop For Good Luck by focusing on four key aspects: production, human resources, marketing, and finance. A descriptive quantitative approach was employed using SWOT analysis. Data were collected from 35 respondents. The results reveal that Coffee Shop For Good Luck possesses 6 strengths, 7 weaknesses, 5 opportunities, and 6 threats. The most significant internal strength lies in the attractive concept and well-organized layout (weight score: 0.285), while the main weakness is its less strategic location (0.051). Externally, the most impactful opportunity is the potential for collaboration with influencers (0.352), and the primary threat is the emergence of new coffee shops in the surrounding area (0.052). Based on the SWOT diagram, the business is positioned in Quadrant I (score: 2.18; 2.25), indicating a favorable situation with strong internal capabilities and external opportunities. Therefore, the recommended strategy is an aggressive growth strategy to fully leverage the business's strengths and opportunities.

Meirza Ayu Humairoh; Hilda Hilda

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The use of credit by the public is generally driven by the need and desire to meet certain requirements that cannot be fulfilled with cash. Credit makes it easier for people to meet their various needs, especially for those who do not have enough funds at the time. However, in practice, there are often obstacles such as payment delays, breaches of agreed-upon deadlines, and discrepancies in the recording of installment payments. These issues can create problems for both the creditor and the debtor. This study aims to examine the use of the credit concept by the community and analyze how credit helps fulfill the needs of the community. The study uses a qualitative method with a descriptive research approach. Data collection was done through observation, interviews, and document gathering. The collected data were then analyzed by presenting the data and drawing conclusions. The results of the study show that the use of the credit concept by the community in Rantau Panjang Estate to meet their needs has fulfilled the conditions of a muamalah agreement in accordance with the principles of buying and selling. First, the people involved in the transaction, namely the seller and the buyer, must meet the requirements of being rational, consenting freely, and agreeing mutually. Second, the agreement between the seller and the buyer must include the price and the payment period that both parties have agreed upon. Third, the object or goods being sold must have utility and be clearly defined in terms of its nature, size, and type. Fourth, the price must be clear, with the credit price being higher than the cash price. Additionally, the use of credit by the community in Rantau Panjang Estate has also applied the principles of the Islamic market mechanism, such as Ar-Ridha (mutual consent), healthy competition, honesty, transparency, and justice. This indicates that the credit transactions conducted are in accordance with the rules of Islam and can serve as a fair model for all parties involved.

Pradipta Rizky Ferdian; Rois Kurniawan; Muhammad Kosim; Delima Pebrianti Salsabil; Reni Anggraeni +1 more

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In recent years, Micro, Small, and Medium Enterprises (MSMEs) have increasingly positioned themselves as one of the main pillars of the Indonesian economy, contributing significantly to employment opportunities, income distribution, and economic resilience. In the local context, Cifest Cikarang Selatan represents a dynamic marketplace where various MSMEs operate and directly interact with consumers. An interesting phenomenon emerges during holiday periods, when consumer behavior shows significant changes, especially in terms of purchasing methods and preferences between online and offline channels. This study aims to explore the transformation of consumer behavior, focusing on the comparative analysis of online and offline purchases, and to evaluate its broader implications for the sustainability and competitiveness of MSMEs operating at Cifest. The research adopts a descriptive and analytical approach, using both recent statistical data and supporting literature to provide a comprehensive understanding of the digital era’s influence on shopping patterns. The findings reveal that online purchases continue to grow rapidly due to convenience, wider product access, and promotional offers that attract customers. However, offline purchases remain relevant, particularly for consumers who value direct product inspection, immediate ownership, and social interaction within traditional marketplaces. For MSMEs, this shift presents both challenges and opportunities. Those that rely solely on conventional offline strategies risk losing competitiveness, while those able to integrate digital platforms with traditional sales methods demonstrate greater adaptability and potential for growth. Overall, this study concludes that the sustainability of MSMEs in Cifest Cikarang Selatan depends largely on their ability to embrace digital transformation without neglecting the strengths of offline interactions. By leveraging both channels strategically, MSMEs can not only survive but also thrive in the increasingly competitive market landscape shaped by evolving consumer behavior.

Moch Iqbal Romadhon

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

Dede Sugih Hartono; Triana Apriani

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research involves the DT Peduli program in an effort to empower the community's economy through the Mustahik Mandiri program. This program combines an Islamic philanthropic approach with the principle of economic independence, aiming to improve the welfare of mustahik while breaking the cycle of dependency. The program not only provides direct and sustainable financial assistance but also provides skills training, business mentoring, and full access to various economic resources. Thus, this intervention is designed not only to meet immediate needs but also to equip mustahik with long-term capacity to develop independently. The main vision of this program is to create a socio-economic transformation, where empowered mustahik are expected to transition into muzakki in the future. This process also strengthens the value of social solidarity and the strategic role of zakat in community development. The research method used is a descriptive qualitative approach with a case study strategy. Data were collected through in-depth interviews, participant observation, and documentation of several program beneficiaries in various regions. The data obtained were then analyzed using empowerment and sustainable development theories as an interpretive framework to understand the resulting impact. The research results show that the Mustahik Mandiri program has had a positive impact, increasing the income, skills, and self-confidence of beneficiaries. Furthermore, the program has contributed to the formation of stronger social networks and the capacity of community-based small businesses. These findings confirm that the Mustahik Mandiri program can be a model for sustainable economic empowerment, with significant implications for improving community welfare and strengthening the role of zakat in national development.

Harisman Harisman; Mashudi Hariyanto; Musaddad Al Basry

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

A shophouse rental in Sungai Rengas Village is suspected of being subject to fraud, one of which is related to unilateral price changes. The price determined at the beginning of the agreement was changed midway by the shophouse owner. The tenant who rented the additional shophouse as a game room suddenly experienced a unilateral price change. The price that had been determined at the beginning of the agreement, which was to be available once a month and the amount was determined at the beginning, but suddenly the shophouse owner changed it. The party renting the additional shophouse as a game room was ordered to pay all electricity to the tenant, which was initially covered by the shophouse owner. However, midway through the agreement, the electricity payment suddenly changed, all payments were borne by the party renting the additional shophouse as a game room, and the electricity payment had to be allowed once a week. The type of research in this study is empirical, which in other words is a type of sociological legal research and can also be called field research, namely studying the applicable legal provisions and what happens in reality in society. Based on the research results that the price changes that occurred to the tenant who added a field for the game area are not in accordance with Islamic law, because it violates one of the valid conditions of ijarah and is also not in accordance with the legal basis for determining prices. According to Islamic law, ijarah is a binding contract (al-'aqd aL-biasa), is a contract where if all the pillars and conditions have been fulfilled, then the contract is fully binding and each party cannot cancel it without the consent of the other party, the same as the rental contract and debt, both parties have agreed and have fulfilled the pillars and conditions of the ijarah contract immediately both are bound to each other. As in the case of not returning the rent, the market party.